ANALISIS KINERJA PDAM TIRTA DHARMA KABUPATEN REJANG LEBONG PROVINSI BENGKULU DENGAN PENDEKATAN BALANCED SCORECARD

Rizaldi, Tri Andriansyah (2017) ANALISIS KINERJA PDAM TIRTA DHARMA KABUPATEN REJANG LEBONG PROVINSI BENGKULU DENGAN PENDEKATAN BALANCED SCORECARD. Diploma thesis, Universitas Andalas.

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Abstract

ABSTRACT This study aimed to measure the performance of PDAM Tirta Dharma in 2015 based on the balanced scorecard approach. The purpose of the balanced scorecard approach is to measure the performance of PDAM from four perspectives: financial perspective, customer perspective, internal business perspective, and learning and growth perspective. This study is qualitative descriptive research. The results show that the performance of PDAM Tirta Dharma from a financial perspective got 14 points, customer perspective got 116,5 points, and learning and growth perspective got 11,5 points which are poor while the internal business perspective got 7,125 which is fair. Keywords: Balanced Scorecard, PDAM, performance, financial perspective, customers perspective, business internal perspective, learning and growth perspective.. ABSTRAK Penelitian ini bertujuan untuk mengukur kinerja PDAM Tirta Dharma selama tahun 2015 berdasarkan metode balanced scorecard. Tujuan penggunaan metode balanced scorecard adalah untuk mengukur kinerja PDAM dari empat perspektif, yaitu: perspektif keuangan, perspektif pelanggan, perspektif bisnis internal, dan perspektif pembelajaran dan pertumbuhan. Penelitian ini merupakan penelitian deskriptif kualtitatif. Hasil penelitian menunjukan bahwa kinerja PDAM Tirta Dharma dari perspektif keuangan memperoleh nilai 14, perspektif pelanggan memperoleh 16,5, dan perspektif pembelajaran dan pertumbuhan memperoleh nilai 11,5 dengan predikat kurang baik sedangkan perspektif bisnis internal memperoleh nilai 7,125 dengan predikat cukup. Kata kunci: Balanced Scorecard, PDAM, kinerja, perspektif keuangan, perspektif pelanggan, perspektif bisnis internal, perspektif pembelajaran dan pertumbuhan.

Item Type: Thesis (Diploma)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: s1 akuntansi reguler
Date Deposited: 27 Jan 2017 07:36
Last Modified: 27 Jan 2017 07:36
URI: http://scholar.unand.ac.id/id/eprint/21558

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